会计保守秘密原则的英文

Donnotletthecatoutofthebag

keepsecretsorkeepasecret

会计保守主义原则(prudence,orconservatism)，是指会计要素的确认和计量应运用谨慎的职业判断和稳妥的会计方法进行会计处理，应充分预计和确认可能的负债、损失和费用，尽量少计或不计只有可能性的资产和收益。也就是说企业对交易或者事项进行会计确认、计量和报告应当保持应有的谨慎，不应高估资产或者收益、低估负债或者费用。在某些会计事项有不同的会计处理方法可供选择时，应尽可能选择--种不致虚增账面利润、夸大所有者权益的会计方法。希望我的回答对你有帮助，欢迎采纳我的回答，谢谢。

accompanyingdocument附件account账户、科目accountpayable应付账款accounttitleaccountingitem会计科目accountingdocumentaccountingvoucument会计凭证accountingelement会计要素accountingentity会计主体accountingentries会计分录accountingequationaccountingidentity会计恒等式accountingfunction会计职能accountingpostulate会计假设accountingprinciple会计原则accountingreportaccountingstatement会计报表accountingstandard会计准则accountingtimeperiodconcept会计分期accountsreceivablereceivables应收账款accrual-basisaccounting权责发生制原则accumulateddepreciation累计折旧amortizationexpenseexpensenotallocated待摊费用annualstatement年报ArthurAndersenWorldwide安达信全球assets资产balance余额balancesheet资产负债表begainningbalanceopeningbalance期初余额capital资本capitalexpenditure资本性支出capitalshare股本capitalsurplus资本公积cash现金cashinbank银行存款cashjournal现金日记账cashonhand现金cashsystem(basis)ofaccountingcash-basisprinci收付实现制certifiedpracticingaccountant注册会计师comparabilityprinciple可比性原则compoundjournalentry复合分录conservatism(保守)principletheprudence(稳健)prin谨慎性原则consistencyprinciple一贯性原则contingentassets或有资产contingentliabilities或有负债costaccounting成本会计creditbalance贷方余额creditside贷方currentinvestment短期投资debitbalance借方余额debitside借方deferredassets递延资产deferredliabilities递延负债DeloitteToucheTohmatsu德勤depreciablelife折旧年限depreciationexpense折旧费用depreciationrate折旧率descriptions摘要doubleentry复式记账double-entrybook-keeping复式簿记employeebenefitspayable应付福利费endingbalance期末余额Ernst&YoungInternational安永国际estimateldscrapvalue估计残值exchangegain汇兑收益exchangeloss汇兑损失expensescharges费用factoryoverheadmanufacturingexpense制造费用financialaccounting财务会计financialexpense财务费用fiscalyearaccountingperiods会计年度fixedassets固定资产floatingassetscurrentassets流动资产floatingliabilitiescurrentliability流动负债generalledger总分类账going-concernbasis持续经营goodwill商誉historicalcost历史成本historicalcostprinciple历史成本原则:incomestatementprofitandlossstatement利润表损益表incometax所得税intangibleassets无形资产internationalaccounting国际会计KPMGInternational毕马威国际liabilities负债liabilitydividenddividendpayable应付股利long-terminvestment长期投资long-termliabilities长期负债managementaccounting管理会计managementexpense管理费用matchingprinciple配比原则materialityprinciple重要性原则monthlystatement月报negativegoodwill负商誉netassets净资产netcost净成本netincome净收益netincomeapportionment利润分配netproceeds净收入netprofit净利润non-operatinggain营业外收入non-operatingloss营业外支出notespayable应付票据notesreceivablereceivables应收票据objectivity(reliability)principle客观性原则obligeecreditor债权人Obligorinvester债务人operatingexpense营业费用operatingrevenue营业收入owner’sequity所有者权益periodexpense期间费用perpetualinventorysystem永续盘存制personalproperty动产physicalinventorysystem实地盘存制postingdocument记账凭证prepaymentspaymentinadvance预付款项PriceWaterHouseCoopers普华永道productcostoutputcost生产成本productfinishedgoods产成品profit利润profitaftertax税后利润profitbeforetax税前利润purchase购货purchasereturnandallowances购货退回与折让quarterlystatement季报rawmaterials原材料realestate不动产relevanceprinciple相关性原则reserveforbaddebtsbaddebtsexpenseprovisi坏帐准备residual(salvage)value折余价值(残值)retainsearning留存收益revenueexpenditure收益性支出revenues收入salesallowances销货折让salesdiscount销货折扣salesinvoice销货发票salesonaccount赊销salesreturn销售退回salesrevenue销售收入sellingcost销售成本sellingexpense销售费用simpleournalentry简单分录sourcedocument原始凭证stable-monetaryconcept货币计量starting-loadcostorganizationcosts开办费statementofcashflowcashflowstatement现金流量表stockonhandinventory存货stub存根subsidiaryaccounts明细账户subsidiaryledger明细分类账surplusreserve盈余公积T-accounttransferT字形账户tangibleassets有形资产taxespayable应交税金theunderstandabilityprinciple明晰性原则timeliness及时性原则transaction交易travelingexpense差旅费trialbalance试算平衡undistributedprofitsundividedprofits未分配利润unearnedrevenue预收款项unrelatedbusinessincome营业外收益usefullife使用年限valueaddedtax增值税voucher付款凭证wagespayablesalariespayable应付工资workinprocessgoodsinprocess在产品

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